Dated as "1945 Issue" on cover, but only date inside is copyright 1944.
Aside from the cover, this is a reprint of Shield-Wizard Comics (1940 series) #13 (Spring 1944).
Steel Sterling appears in the cover art but does not appear in any interior stories in this comic.
There is also no "Miss Liberty" character in any interior story. The contents listed are the same as for Shield-Wizard Comics #13 and includes the cover.